VwGH zur Bedeutung des OECD-Kommentars für die Auslegung von Doppelbesteuerungsabkommen

On November 26^th, 2025, the Austrian Supreme Administrative Court rendered a landmark decision on the relevance of the OECD Commentaries for tax treaty interpretation. The decision is especially relevant insofar as it is the first decision by any court that deals with the relevance of the OECD Commentaries for tax treaty interpretation with the additional element of an explicit interpretation reference addressed at the OECD Commentaries being applicable. Michael Lang analyzes the Supreme Administrative Court’s decision and discusses the relevance of the OECD Commentaries for tax treaty interpretation and explicit interpretation references directed at them.